On The Amendments To Part Two Of The Tax Code Of The Russian Federation, Amendments And Additions To Some Legislative Acts Of The Russian Federation And Repealing Certain Legislative Acts Of The Russian Federation

Original Language Title: О внесении дополнения в часть вторую Налогового кодекса Российской Федерации, внесении изменений и дополнений в некоторые другие законодательные акты Российской Федерации и признании утратившими силу некоторых законодательных актов Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW on additions to part two of the tax code of the Russian Federation, amendments and additions to some legislative acts of the Russian Federation and repealing certain acts adopted by the State Duma of the Russian Federation May 21, 2003 the year approved by the Federation Council May 28, 2003 year (as amended by the federal laws from 29.07.2004 N 95-FZ;
on 11.24.2008 N 205-FZ; from 24.07.2009 N 213-FZ;
from 27.07.2010 N 229-FZ), Article 1. Supplement section VIII-1 of part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2001, N 53, article 5023; 2002, N 30, art. 3021; 2003, N 1, art. 5, 6, 8) chapter 26-4 as follows: "chapter 26-4. The TAX SYSTEM when PERFORMING production sharing agreements Article 346-34. The basic concepts used in this chapter to this chapter uses the following concepts: the investor is a legal person or generated on the basis of the contract about joint activity and does not have the status of legal person Association of legal persons exercising their own attachment leveraged or borrowed funds (property and (or) property rights) in the search, exploration and exploitation of mineral raw materials and a subsoil user on the terms of production sharing agreements (hereinafter in this chapter contract);
products-declension, mined from the depths on the territory of the Russian Federation, as well as on the continental shelf of the Russian Federation and (or) within the limits of the exclusive economic zone of the Russian Federation on mineral resources, provided by the investor, and first quality corresponding to the State standard of the Russian Federation, the industry standard, the regional standard, an international standard or, in the absence of the standards for the individual mineral mined-standard Organization (Enterprise). Cannot be recognized mineral products obtained at the further processing (enrichment, Technology Division) of mineral and manufactured products;
products-quantity of products from mining and quarrying products contained in the actual quantities produced (extracted) from the bowels (waste, losses) mineral (rock, liquid and other compounds), first in quality of relevant State standard of the Russian Federation, the industry standard, the regional standard, an international standard or, in the absence of the standards for the individual mineral mined-standard Organization (Enterprise) produced an investor in progress under the agreement and reduced the number of technological losses within the prescribed limits. With the implementation of the agreements, in which the order of production set by paragraph 2 of article 8 of the Federal law on production sharing agreements ", the State share in the total volume of produced products is not less than 32 per cent of the total number of manufactured products;
product section-the section between the State and an investor in natural production and (or) value in accordance with the Federal law on production sharing agreements ";
profitable products-manufactured in the reporting (tax) period when performing agreement products minus the part of production, cost the equivalent of which is used for paying tax on mineral extraction, and the compensation of products;
compensating products-part manufactured in compliance with the agreement of the product, which may not exceed 75 per cent of the total number of manufactured products, and mining on the continental shelf of the Russian Federation-90 per cent of the total number of manufactured products transferred property investor to reimburse incurred expenses (expenses), the composition of which is determined by agreement in accordance with this chapter;
paragraph of section-place commercial accounting products, in which the State has authorized investor part of manufactured products, due to him under the terms of the agreement. Place oil commercial metering of products is determined in the case of transportation of its pipeline transport as a place in which oil pipeline comes on the metering station and the measurement of its quantity and quality, counting as output and transmission pipeline system. In the case of oil transportation other than transport pipeline, place product metering shall be determined by agreement as a place in which oil is supplied to the metering station and the measurement of its quantity and quality;
product price is determined in accordance with the terms of the agreement, the cost of the product, unless otherwise provided by this chapter;

oil price-the price of oil, which appear on the sides of the transaction, but not less than the average level during the reporting period, crude oil prices make "Urals blend", defined as the sum of the arithmetic average prices for buying and selling crude oil on world markets (Mediterranean and Rotterdam) for all trading days divided by the number of days of trading in the relevant reporting period. The average over the past month crude price levels mark "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) monthly no later than 15th of the next month brought through official sources of information in the manner prescribed by the Government of the Russian Federation. In the absence of such information in official sources of information the average over the past reporting period, crude oil prices make "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) is determined by the taxpayer alone.
Article 346-35. General provisions 1. This chapter establishes a special tax regime, to be applied in the implementation of the agreements concluded in accordance with the Federal law on production sharing agreements "and meet the following conditions: 1) of the agreement concluded after the auction, on granting the right to use subsurface resources on other terms than the product section, in the manner and under the conditions defined in paragraph 4 of article 2 of the Federal law on production sharing agreements" and recognition of the auction failed;
2) when the implementation of the agreements, in which the order of production set by paragraph 2 of article 8 of the Federal law on production sharing agreements ", the State share in the total volume of produced products is not less than 32 per cent of the total number of manufactured products;
3) agreements provide for an increase in the proportion of States in the lucrative products in the event of an improvement in the indicators of investment efficiency for the investor when the implementation of the agreement. Indicators of investment efficiency shall be determined in accordance with the terms of the agreement.
2. The taxpayer uses the right to apply special tax regime in the implementation of the agreements is to tax authorities notified in writing and the following documents: the agreement on product division;
decision approving the auction results on granting the right to use subsoil plot on other terms than the product section, in accordance with the law of the Russian Federation "on the bowels" and recognition of the auction failed due to lack of participants.
3. For the purposes of this chapter the product price (the price of oil) is used to determine the amount of the compensation products, transferred to the Investor section of profitable products in terms of value, to determine the profits to be taxed, as well as to compensate the investor for payment of taxes and charges in the cases provided for in this chapter.
4. the present chapter special tax regime applies throughout the term of the agreement.
5. the present chapter special tax regime applies to taxpayers and payers of taxes referred to in article 346-36 of this code.
6. the present chapter special tax regime provides for the replacement of the payment of the totality of the taxes and fees established by the legislation of the Russian Federation on taxes and fees section of the products produced in accordance with the terms of the agreement, with the exception of taxes and fees, the payment of which is provided for in this chapter.
7. in fulfilment of the agreement providing for the conditions section of the products produced in accordance with paragraph 1 of article 8 of the Federal law on production sharing agreements ", the investor shall pay the following taxes and taxes: value-added tax;
tax-for-profit organizations;
(Twenty-ninth Paragraph, federal law expired from 24.07.2009 N 213-FZ) of mining tax;
payments for the use of natural resources;
the fee for the environmental impact of Wednesday;
the fee for the use of water objects;
the State fee;
Customs duties;
land tax;
excise tax, except for excise duty on mineral podakciznoe, provided for in subparagraph 1 of paragraph 2 of article 181 of this code.
The investor shall be exempt from payment of State and local taxes and fees in accordance with this chapter, on the decision of the legislative (representative) body of State authority or representative body of local self-government.
The amount paid by the investor of value-added tax, the single social tax, payments for the use of natural resources, water charges, State duties, customs fees, land tax, excise duty and the amount of charges for environmental impact Wednesday recoverable in accordance with the provisions of this chapter.

The investor does not pay the property tax for organizations in respect of fixed assets, intangible assets, inventories and costs that are on the balance of taxpayer and used exclusively for the implementation of activities under the agreements. If the specified property is used by the investor for the purposes not connected with the performance of work under the agreement, it is taxable property in established order.
List of documents, which is carried out by tax authorities exemption from specified tax is determined by the Government of the Russian Federation.
The investor does not pay the transport tax in respect of vehicles belonging to him (except for cars), used exclusively for the purposes of the agreement.
List of documents, which is carried out by tax authorities exemption from specified tax is determined by the Government of the Russian Federation.
When you use the vehicles for the purposes of the agreement for the payment of transport tax is in established order.
8. in the implementation of the agreement to the terms and conditions section of the products produced in accordance with paragraph 2 of article 8 of the Federal law on production sharing agreements ", the investor shall pay the following taxes and fees: (Paragraph forty-sixth ineffective federal law from 24.07.2009 N 213-FZ) State duty;
Customs duties;
value added tax;
fee for environmental impact Wednesday.
The investor shall be exempt from payment of State and local taxes and fees in accordance with this chapter, on the decision of the legislative (representative) body of State authority or representative body of local self-government.
9. From payment of customs duty exempt commodities imported to the customs territory of the Russian Federation to perform work under the agreement, programmes of work and cost estimates approved in accordance with the procedure established by the agreement, as well as products manufactured in accordance with the terms of the agreement and exported from the customs territory of the Russian Federation.
List of documents, which is carried out by Customs authorities specified tax exemption shall be determined by the Government of the Russian Federation.
10. in carrying out the agreement object of taxation, tax base, tax period, the tax rate and the procedure for calculating tax in respect of the taxes referred to in paragraphs 7 and 8 of this article shall be determined by taking into account the peculiarities stipulated by the provisions of this chapter in effect on the date of entry into force of the agreement.
11. When you change during the term of any of the items specified in this code, taxes and charges without change element while the taxation of such taxes and charges are calculated and paid in implementation of the agreement with the new name.
12. In the case of changes during the term of the order of payment of taxes and fees, as well as changes to the forms, how to fill and deadlines for the submission of tax returns without changing the tax base, the tax rate and order of calculating (elements of taxation collection) payment of taxes and fees, as well as the presentation of tax returns shall be made in accordance with current legislation on taxes and fees.
13. In case of changes during the term of the agreement, the tax rate of the value-added tax calculation and payment of specified tax implemented by the tax rate established in accordance with Chapter 21 of this code.
14. If the normative legal acts of the legislative (representative) organs of State power and bodies of local self-government are not provided for the release of the investor from paying State and local taxes and fees, expenses on payment of these taxes and fees are reimbursable to the investor at the expense of the corresponding reduction in the share of manufactured products transferred by the State, in part, transferred to the relevant subject of the Russian Federation, by the amount of the equivalent amount in fact paid these taxes and fees.
15. in the implementation of the agreements concluded before the entry into force of the Federal law on production sharing agreements ", apply the terms and conditions of exemption from taxes, fees and other mandatory payments, as well as the order of calculation, payment and refund (refund) taxes, fees and other mandatory payments, which are provided for in those agreements. In the event of any inconsistency between the provisions of this code and (or) other acts of legislation of the Russian Federation on taxes and dues, legislative acts of the constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of representative bodies of local self-government on taxes and fees to the conditions of the agreements apply the terms of such agreements.
Article 346-36. Taxpayers and payers of fees when the implementation of the agreements. Authorized representatives of taxpayers and payers of taxes

1. Taxpayers and payers of taxes payable when applying special tax regime established by this chapter, are recognized organizations which are the investors of the agreement in accordance with the Federal law on production sharing agreements "(hereinafter in this chapter-taxpayers).
2. the taxpayer holds the right to entrust the execution of their duties related to the application of special tax regime established by this chapter, if the implementation of the agreements, with the consent of the operator. The operator shall, in accordance with the present code by the taxpayer on the basis of a notarized powers of Attorney issued in the manner prescribed by the civil legislation of the Russian Federation, as the authorized representative of the taxpayer.
Article 346-37. Distinctions of determining the tax base, calculation and payment of tax on mineral extraction in implementing agreements 1. The provisions of this article shall apply in the implementation of the agreements, which stipulate the conditions section of the products produced in accordance with paragraph 1 of article 8 of the Federal law on production sharing agreements ".
2. taxpayers determine the amount of mining tax payable, in accordance with chapter 26 of this code, taking into account the characteristics laid down in this article.
3. The tax base in the extraction of oil and gas condensate from the gas fields is defined as the number of extracted minerals in kind in accordance with article 339 of the criminal code.
4. The tax base shall be determined separately for each agreement.
5. Tax rate for the extraction of oil and gas condensate from oil and gas deposits is 340 dollars per tonne. When the specified tax rate applied by a factor characterizing the dynamics of world oil prices.
This coefficient is determined by the monthly TS the taxpayer alone according to the formula: k = (c-8) x r/252, c where c-average tax level of crude oil prices make "Urals blend" in United States dollars for one barrel;
R-mean value for the tax period United States dollar to the ruble the Russian Federation established by the Central Bank of the Russian Federation.
The average value for the tax period United States dollar to the ruble the Russian Federation established by the Central Bank of the Russian Federation shall be determined by the taxpayer alone as the arithmetic mean value of United States dollar to the ruble the Russian Federation established by the Central Bank of the Russian Federation, for all the days in the fiscal period.
The average for the tax period the level of crude oil prices make "Urals blend" is defined as the sum of the arithmetic average prices for buying and selling crude oil on world markets (Mediterranean and Rotterdam) for all trading days divided by the number of trading days in the fiscal period.
The average over the past month crude price levels mark "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) monthly no later than 15th of the next month brought through official sources of information in the manner prescribed by the Government of the Russian Federation.
In the absence of such information in official sources of information the average during the previous tax period crude oil price level mark "Urals blend" crude oil on world markets (Mediterranean and Rotterdam) is determined by the taxpayer alone.
Calculated in the manner prescribed by this article, the coefficient (k) is rounded up to the fourth sign in accordance with TS current order rounding.
The amount of tax on mineral extraction for the extraction of oil and gas condensate from oil and gas deposits is calculated as the product of the corresponding tax rate, calculated with regard to coefficient (k), and the amount of the tax base, c determined in accordance with this article.
6. in fulfilling agreements tax rates imposed by article 342 of the present Code, the mining of mineral resources, except oil and gas condensate, applied by a factor of 0.5.
7. The tax rate established by paragraph 5 of this article shall apply in the extraction of oil and gas condensate oil-gas condensate fields by a factor of 0.5 to achieve the maximum level of commercial oil and gas condensate production, which can be set in the agreement.
If the agreement is set to limit commercial exploitation of oil and gas condensate, when you reach this threshold tax rate applied by a factor of 1, that does not change during the entire term of the agreement.
Article 346-38. Distinctions of determining the tax base, calculation and payment of tax on profit organizations when implementing agreements 1. The provisions of this article shall apply when implementing the agreements which stipulate the order of production established by paragraph 1 of article 8 of the Federal law on production sharing agreements ".

2. taxpayers determine the amount of tax on profit organizations (hereinafter in this article-tax) payable, in accordance with Chapter 25 of this code, taking into account the characteristics laid down in this article.
3. The object of taxation is recognised profits earned by the taxpayer in connection with the implementation of the agreement.
For the purposes of this article, profits of a taxpayer recognizes his income from implementation of the agreement, reduced by the amount of costs determined in accordance with this article.
If the party is to unite organizations, not having the status of a legal entity, the income received by each organization, a member of the specified Association is determined in proportion to the respective party in total income of such a merger for the reporting (tax) period.
4. The income of the taxpayer from the agreement recognizes the value of profitable products, owned by the investor in accordance with the terms of the agreement, as well as extraordinary income, determined in accordance with article 250 of the criminal code.
The cost of profitable production is defined as the product of the volume of profitable products and prices of manufactured products as determined by the agreement, with the exception of product prices (oil prices), determined in accordance with this chapter.
5. Expenditures of a taxpayer recognizes a reasoned and documented expenses incurred when the taxpayer (incurred) implementation of the agreement.
The composition of the cost, size and order of their recognition shall be determined in accordance with Chapter 25 of this code, taking into account the characteristics laid down in this article.
Reasonable expenses for the purposes of this chapter are recognized as expenses incurred (incurred) by the taxpayer in accordance with the programme of work and budget approved by the Steering Committee, in the manner provided for in the agreement, as well as extraordinary expenses directly related to the implementation of the agreement.
6. For the purposes of this chapter, the expenses of a taxpayer are subdivided as follows: 1) expenses reimbursed through compensation product (refunds of expenditures);
2) costs to reduce the tax base for corporate income tax.
7. Reimbursed expenses are recognized as incurred costs (incurred) by the taxpayer in reporting (tax) period in order to perform work on the agreement in accordance with the programme of work and cost estimates. Not recognized reimbursed: 1) produced (incurred) prior to the entry into force of the agreement: the costs of acquisition of geological information for participation in the auction;
the cost of the fee for participation in the auction for the right to use subsoil plot on the terms of the agreement;
2) produced (suffered) from the date of entry into force of the agreement: one-time payments for subsoil use upon the occurrence of certain events specified in the agreement;
tax on mineral extraction;
payments (interest) on the received credit and borrowing, as well as Commission payments and other costs associated with obtaining and using borrowed money to finance activities under the agreement;
the costs referred to in paragraph 3 of article 262 of this code;
expenses stipulated in subparagraphs 13 paragraph 1 and 10 and subparagraph 5 of paragraph 2 of article 265 of the criminal code.
8. Reimbursable expenses, which is stipulated by the agreement in accordance with this article shall be approved by the Steering Committee in the manner prescribed by the agreement.
For the purposes of this article the amount reimbursed is determined by each reporting (tax) period and is refundable to the taxpayer through the compensation products, in the manner prescribed by paragraph 10 of this article.
9. the reimbursement included: 1) expenditures incurred by a taxpayer to drive (incurred) entry into force of the agreement. Expenses incurred (incurred) before entry into force of the agreement, recognized reimbursed if agreement is not previously developed deposits of minerals and these expenses were not previously recognized user of subsoil plot for the purposes of calculating tax in accordance with Chapter 25 of this code. These costs should be reflected in the estimates provided in conjunction with the estimates for the first year of the agreement, and shall be reimbursed in accordance with the procedure and in the amount prescribed in this article. In order to implement this article depreciation for this type of depreciable property is not charged. If expenditures are in accordance with article 256 of this code to the amortiziruemomu property, their compensation is performed in the following order: If the costs incurred (incurred) taxpayer-Russian organization, they shall be reimbursed in an amount not exceeding the residual value of the depreciable property determined in accordance with article 257 of this code;
If the costs incurred (incurred) taxpayer-foreign organization, they shall be reimbursed in an amount not exceeding the level of market prices;

2) the expenses incurred (incurred) by the taxpayer from the date of entry into force of the agreement and for the entire duration of his actions. While these costs are set by the following features: natural resources development costs referred to in paragraph 1 of article 261 of this code, as well as the costs of associated sites, if stipulated in the agreement, are included in the costs evenly over 12 months;
the costs of acquisition, construction, manufacturing, delivery of depreciable assets (fixed assets and intangible assets) and to the State in which it is fit for use, are included in the reimbursement of costs actually incurred in the amount subject to their inclusion in the programme of work and cost estimates, and taking into account the restrictions imposed by the agreement. Depreciation in accordance with this code, such expenditure is not made;
costs (incurred) in the form of contributions to the Fund for the financing of the liquidation of liquidation work, counted for tax purposes in the amount and under the procedure established by the agreement. The order of formation and use of the liquidation of the Fund shall be established by the Government of the Russian Federation;
costs associated with the maintenance and operation of the property which was transferred to the State free of charge to the taxpayer in accordance with article 11 of the Federal law on production sharing agreements, "disregarded for tax purposes in the amount actually produced (incurred costs);
management costs associated with the implementation of the agreement, which includes the cost of renting offices of the taxpayer, including outside the Russian Federation, their content, information and advisory services, hospitality, advertising costs and other administrative expenses under the terms of the agreement are reimbursed at standard management costs established by the agreement, but no more than 2 per cent of the total amount of the expenses reimbursed to the taxpayer in reporting (tax) period. Excess administrative costs over the standard established under this paragraph shall be taken into account in the calculation of the tax base income investor.
10. For the purposes of this chapter the reimbursable expenses shall be reimbursed to the taxpayer in the amount not exceeding the established limit of the compensation agreement, which cannot be higher than the size determined in accordance with article 346-34 of this code.
Compensating products for reporting (tax) period is calculated by dividing the compensation costs the taxpayer on the price of the products, defined in accordance with the terms of the agreement, or the price of oil, to be determined in accordance with this chapter.
If the recovery does not reach the maximum level of compensation products in reporting (tax) period, during this period the taxpayer reimbursed the full amount of the reimbursement. If the size of the refunds of expenditures exceeds a limit to the compensation products in accounting (tax) period, shall be reimbursed the amount of the specified threshold. Lost in the reporting (tax) period of reimbursable costs should be included in the composition of the reimbursable expenses next reporting (tax) period.
Costs of capital nature are accepted for reimbursement subject to requirements for the proportion of goods of Russian origin in the execution of the agreement, article 7, paragraph 2 established federal law on production sharing agreements ". Failure to comply with this requirement constitutes grounds for denial of reimbursement of the costs of the investor. While purchasing equipment and other property extends order for depreciation of assets established by articles 256-259 of this code.
11. Expenses, reducing the tax base for corporate income tax, include costs taken into account for tax purposes in accordance with Chapter 25 of this code and are not included in the reimbursable expenses, as defined in accordance with the provisions of this article. Where indicated in the present paragraph expenditures do not include amounts of tax on mining.
12. For the purposes of this chapter the following procedure for the recognition of income and expenses: 1) for income received by the taxpayer as part of the profitable products, the date of receipt of income recognized by the last day of the reporting (tax) period in which the section was carried out profitable products;
2) on other forms of income and expenses apply the procedure for the recognition of income and expenses, set chapter 25 of this code.
13. The tax base for the purposes of this article, recognized the monetary value of taxable profits determined in accordance with paragraph 3 of this article.
The tax base is determined by each agreement separately.

14. If the tax base is calculated in accordance with the provisions of this article, for the relevant tax period is a negative amount, it for this tax period is recognized equal to zero. The taxpayer has the right to reduce the tax base by the amount received negative values in the subsequent tax periods during the 10 years following the tax period, however, which received a negative value, but not exceeding the duration of the agreement.
15. The tax rate shall be determined in accordance with article 284, paragraph 1 of the present code.
The tax rate in effect at the date of entry into force of the agreement, applies throughout the term of this agreement.
16. taxpayers calculate the tax base on the results of each reporting (tax) period on the basis of the tax accounting data. Tax accounting is carried out in accordance with Chapter 25 of this code.
Order of tax accounting is established by the taxpayer in the accounting policy for tax purposes, approved in the prescribed manner.
17. tax and income tax reporting periods shall be established in accordance with article 285 of the criminal code.
18. The procedure for calculating tax (advance payments) and the period of payment shall be determined in accordance with Chapter 25 of this code.
(Lost effect in part of the second paragraph of article 18 paragraph 346-38-federal law on 11.24.2008 N 205-FZ) 19. Features of calculation and payment of tax by the taxpayer, having separated units, determined by article 288 of this code. When the amounts of tax payment (advance payments), to be applied against income part of the budgets of the constituent entities of the Russian Federation and local budgets shall be made by the taxpayer on the location of the plot, that the use under the agreement.
20. For the purposes of this article, the taxpayer is obliged to keep separate accounting of income and expenditure transactions arising in the implementation of the agreement.
If there is no separate accounting is applied, the order of taxation established by chapter 25 of this code, without taking into account the characteristics laid down in this article.
21. income and expenses of a taxpayer for other activities not related to the implementation of the agreement, including income in the form of remuneration for performing the functions of operator and (or) for the realization of products, owned by the State under the terms of the agreement, subject to taxation in the manner prescribed by chapter 25 of this code.
Profit, received by the investor from the sale of taxable compensation products, in the manner prescribed by chapter 25 of this code, which is defined as sales compensation product (defined in accordance with article 249 of the present Code), reduced by the amount of the costs associated with the implementation of these products (as defined in accordance with article 253 of this code) and are not included in the cost of the compensation products, reduced by the cost of the compensation products , determined in accordance with paragraph 10 of this article.
In case of realization of the taxpayer compensation products suffered a loss, it was adopted for the purposes of taxation in the manner and under the conditions established in article 283 of the criminal code.
Article 346-39. Especially the value added tax when implementing agreements 1. With the implementation of the agreements the value-added tax (hereinafter in this article-tax) is paid in accordance with Chapter 21 of this code, taking into account the characteristics laid down in this article.
2. in fulfilment of the agreements applicable tax rate in the respective tax period in accordance with Chapter 21 of this code.
3. If by the results of the tax period, the amount of tax deductions when performing work under the agreement exceed the total amount of tax calculated for goods (works, services), implemented (allocated performed extended) in the reporting (tax) period (including, in the absence of a specified), the difference shall be reimbursed (credited, refunded) to the taxpayer in accordance with the provisions of article 176 of the present code.
4. in the event of failure to comply with time limits (return), established by article 176 of this code, the amount to be refunded to the taxpayer will be increased on the basis of one trehsotshestidesjatoj the refinancing rate of the Central Bank of the Russian Federation for each day of delay (when recording in the currency of the Russian Federation) or a trehsotshestidesjatoj LIBOR in effect in the relevant period for each day of delay (when accounting for foreign currency).
5. Not subject to tax (tax exempt): transfer of property on a pro bono basis, are required to complete the work on the agreement, under the agreement between the investor and operator of the agreement in accordance with the programme of work and budget approved in accordance with the procedure established by agreement;

transfer Organization member does not have the status of legal person in amalgamation of organizations acting as an investor is in agreement, other participants in the respective share of output obtained investor under the terms of the agreement;
transfer of State property by the taxpayer to the newly created or acquired by the taxpayer of property used for the performance of the work under the agreement and to be transferred to the State in accordance with the terms of the agreement.
Article 346-40. Especially when performing tax reporting arrangements 1. Of taxes under article 346-35 of this code, the taxpayer submits to the tax authorities at the location of the plot, given the terms of the agreement, tax declaration for each tax, for each agreement separately from the other activities.
If the site subsoil use provided on the terms of the agreement, is located on the continental shelf of the Russian Federation and (or) within the limits of the exclusive economic zone of the Russian Federation, the taxpayer submits a tax declaration of taxes under article 346-35 of this code, the tax authorities to his location.
(Art. 1 repealed under paragraph 2 of article 346-40 tax code of the Russian Federation, the Federal law from 27.07.2010 N 229-FZ)
3. Instructions for completing the tax returns are developed and approved by the Ministry of the Russian Federation under taxes and tax collections in agreement with the Ministry of Finance of the Russian Federation.
4. taxpayer annually not later than 31 December of the year prior to the planned, is in the tax authorities referred to in paragraph 1 of this article, authorized in the manner prescribed by the agreement, the development program and budget under the agreement for the next year.
On newly entered agreements in time to start work, the taxpayer is in the tax authorities referred to in paragraph 1 of this article, authorized in the manner prescribed by the agreement, the development program and budget under the agreement for the current year.
In the case of changes and/or additions to the program and budget, the taxpayer must submit these changes and (or) additions not later than 10 days from the date of their approval of the agreement in the prescribed manner.
Article 346-41. Features of register of taxpayers when implementing agreements 1. Taxpayers are subject to registration with the tax authority at the location of the plot, provided to the investor in the terms of the agreement, except as provided by paragraph 3 of this article.
2. If an investor under the agreement favored the unification of organizations with no legal status, registration with the tax authority at the location of the plot, in the terms of the agreement, shall be subject to all the organizations that make up the specified Union, except as provided by paragraph 3 of this article.
3. If the area of mineral resources, provided by the terms of the agreement, is located on the continental shelf of the Russian Federation and (or) within the limits of the exclusive economic zone of the Russian Federation, the taxpayer on post in the tax authority by its location.
4. features of accounting for foreign organizations that act as an investor or operator agreement, shall be fixed by the Ministry of the Russian Federation under taxes and tax collections.
5. application for registration with the tax authority is filed with the tax authorities in accordance with paragraphs 1 and 3 of this article within 10 days from the date of entry into force of the corresponding agreement.
6. application form for registration with the tax authority shall be established by the Ministry of the Russian Federation under taxes and tax collections.
7. When applying for registration with the tax authority a taxpayer simultaneously with the specified statement is in addition to the documents specified in article 84 of the present Code, the documents referred to in paragraph 2 of article 346-35 of this code.
8. Form of the certificate of registration with the tax authority of the investor under the agreement as a taxpayer carrying out activities in fulfilment of the agreement shall be assessed by the Ministry of the Russian Federation under taxes and tax collections.
The specified certificate must contain the name of the agreement, specifying the date of entry into force of the agreement and its validity, name of subsoil plot provided in accordance with the terms of the agreement, and to specify its location, as well as an indication that the taxpayer is an investor or operator agreement and in respect of the taxpayer applies a special tax regime established by this chapter.
Article 346-42. Features of leadthrough of on site tax inspections in the implementation of the agreements

1. On-site tax inspection can be covered any period during the term of the agreement, subject to the provisions of article 87 of the present Code, starting with the year of entry into force of the agreement.
2. for the purposes of tax control investor or operator agreement is obliged to keep primary documents relating to the calculation and payment of taxes, for the entire duration of the agreement.
3. On-site tax inspection of the investor or operator agreement in connection with the activities under the agreement cannot last more than six months. When conducting field audits of organizations with branches and representative offices, the audit period increases by one month for verification of each branch and representation. ".
Article 2. (Repealed from January 1, 2005 onwards-the Federal law dated 29.07.2004 N 95-FZ), Article 3. Amend the first part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 1998, N 31, art. 3824; 1999, N 28, art. 3487; 2001, N 53, art. 5016) as follows: article 80 shall be amended with paragraph 10 to read as follows: "10. Peculiarities of filing of tax returns when you run production-sharing agreements are defined by chapter 26-4 of this code. ";
paragraph 1 of article 82 paragraph be supplemented as follows: "peculiarities of tax control when performing production sharing agreements are defined by chapter 26-4 of this code.";
paragraph 1 of article 83 paragraph be supplemented as follows: "peculiarities of register of taxpayers while performing production sharing agreements are defined by chapter 26-4 of this code.";
Article 87 to supplement paragraph 5 to read as follows: "peculiarities of tax inspections when performing production sharing agreements are defined by chapter 26-4 of this code.";
Article 89 supplement part of the eighth as follows: "peculiarities of leadthrough of on site tax inspections when performing production sharing agreements are defined by chapter 26-4 of this code.".
Article 4. To amend the Federal law of December 30, 1995 N 225-FZ "on production sharing agreements" (collection of laws of the Russian Federation, 1996, no. 1, art. 18; 1999, N 2, art. 246; 2001, N 26, art. 2579) the following changes and additions: 1. In article 2: in the first subparagraph of paragraph 3, the words ", except as provided for in paragraph 5 of this article" deleted;
item 4 shall be amended as follows: "4. the grounds for inclusion in lists of subsoil areas, the right of use which can be granted on conditions of production is the lack of ability of geological study, exploration and mining on the other stipulated by legislation of the Russian Federation subsoil conditions other than conditions of production.
Confirmation of the absence of such a possibility is to hold the auction on granting the right to use subsoil plot on other terms than the product section, in accordance with the law of the Russian Federation "on the bowels" (as amended by the Federal law of March 3, 1995 N 27-FZ) and recognition of the auction failed due to lack of participants.
In case if subsoil user which subsoil plot was granted for use on other terms than the product section wish to conclude against subsoil plot production sharing agreement, auction, provided for by the second paragraph of this paragraph may be carried out only after the decision on early termination of right to use subsoil plot on the application of subsoil users. While the terms of the auction, provided for in the second subparagraph of this paragraph, and the terms of the auction for the right to conclude an agreement under paragraph 1 of article 6 hereof, subject to the concurrence of the subsoil user provides for compensation of expenses of former subsoil users.
License holder before the date of the auction shall submit to the authorities issuing license for subsoil use, report on the evaluation of the property complex, is inextricably related to the right of subsoil use, produced by an independent appraiser, carrying out their activity in accordance with the legislation of the Russian Federation, and the draft agreement on the sale of property complex in whole or part.
In case of disagreement by the person who submitted the request for participation in the auction, with a report assessing the property complex, is inextricably related to the right of subsoil use, and (or) other terms and conditions of the contract for the sale of property complex in whole or part of the final terms of the said Treaty shall be established by the courts.
In case of confirmation of the lack of geological study, exploration and mining on subsoil conditions that do not involve agreement on subsoil plot can be included in the list of sites, the right of use which can be granted on conditions of production, if there are defined by the Government of the Russian Federation the following conditions:

If the subsoil is able to maintain the jobs for the cityformation organization and cessation of the development of the site subsoil will lead to negative social consequences;
If the bowels is necessary for engaging in the economic turnover of minerals that are found on the continental shelf of the Russian Federation and in the regions of the far North and similar areas and are located in areas where there are no human settlements, transport and other infrastructure;
If this field requires the use of special high-cost technologies for the extraction of substantial numbers of mineral reserves, located in difficult geological conditions. ";
paragraph 5 should be deleted.
2. the third subparagraph of paragraph 1 of article 3, the words "citizens of the Russian Federation, foreign nationals" should be deleted.
3. In article 6: paragraph 1: the first paragraph shall be reworded as follows: "1. the agreement may be concluded with the winner of the auction, conducted in the manner prescribed by the legislation of the Russian Federation, and the date agreed by the parties, but no later than one year from the date of the establishment of the Commission, referred to in paragraph 3 of this article. The winner is the bidder who proposes the highest price for the right to conclude the agreement. ";
in the second paragraph, the words "or" should be deleted;
in the third paragraph, the words "or" and the words "or sole-source providing subsoil areas" should be deleted;
in the fourth paragraph, the words "competitions or" should be deleted;
the fifth paragraph shall be reworded as follows: "agreements are concluded on the basis of the provisions laid down in the legislation of the Russian Federation. Agreement related to the use of the subsoil areas located on the continental shelf of the Russian Federation and (or) within the limits of the exclusive economic zone of the Russian Federation, as well as changes and additions made to these agreements are approved by the separate federal laws. ";
paragraph 2 should be deleted;
in paragraph 3: the first paragraph shall be reworded as follows: "3. the development of subsoil conditions, drafting agreements and conducting negotiations with the investor for each object of subsoil use are carried out by the Commission, established by the Government of the Russian Federation, with the participation of the Executive authority of the relevant constituent entity of the Russian Federation. The Commission is made not later than six months from the date of the announcement of the auction results. ";
in the third paragraph, the words "or" should be deleted;
paragraph 5 shall be amended as follows: "5. the signing of the agreement, the date agreed by the parties is carried out upon completion of between authorized representatives of the parties to the negotiations which must be agreed with all the necessary conditions of the agreement, non-mandatory terms and conditions of the auction. At that, these terms and conditions shall not conflict with required conditions of the auction.
4. in paragraph 2 of article 7: the fourth paragraph shall be reworded as follows: "the acquisition of necessary for geological exploration, production, transportation and processing of mineral resources of technological equipment, technical equipment and materials of Russian origin in the amount of not less than 70 per cent of the total value of acquired (including leases, leasing and otherwise) in each calendar year for equipment agreement , equipment and materials purchase costs and the use of which will be reimbursed to the investor compensation products. However, for the purposes of this federal law, equipment, tools and materials are of Russian origin, provided that they are made by Russian legal entities and (or) citizens of the Russian Federation on the territory of the Russian Federation from nodes, components, structures and components, not less than 50 per cent in value produced on the territory of the Russian Federation Russian legal entities and (or) citizens of the Russian Federation ";
the fifth paragraph should be deleted;
the ninth paragraph should read: "the parties should include in the agreement a condition that not less than 70 per cent in terms of technological equipment for the mining, transport and processing (if the agreement so provides), purchased and (or) used by the investor to perform work under the agreement must be of Russian origin. This provision does not apply to the use of the main pipeline transportation, construction and acquisition which is not covered under the agreement. ";
supplemented by a paragraph reading as follows: "the provisions of this article, conflicting with the principles of the World Trade Organization, in the event of the accession of the Russian Federation to the World Trade Organization are ineffective or should be brought into line with these principles, on the dates and in the manner provided for documents of the World Trade Organization and the agreement on the accession of the Russian Federation to the World Trade Organization."
5. In article 8:

paragraph 1 shall be amended as follows: "1. Products shall be divided between the State and the investor in accordance with the agreement, which should include (with the exception of the cases stipulated in paragraph 2 of this article) the conditions and procedure: determine the total output and its cost. When this output is recognized quantity of products from mining and quarrying products contained in the actual quantities produced (extracted) from the bowels (waste, losses) mineral (rock, liquid and other compounds), first in quality of relevant State standard of the Russian Federation, the industry standard, the regional standard, an international standard or, in the absence of the standards for the individual mineral mined-standard Organization (Enterprise) obtained investor in progress under the agreement and reduced the number of technological losses within regulations;
determine the portion of the output that is passed to the property investor to reimburse his expenses for implementation of the agreement (hereinafter referred to as the compensating products). While the compensation ceiling products should not exceed 75 per cent and mining on the continental shelf of the Russian Federation-90 per cent of total output. The composition of the costs to be reimbursed to the investor at the expense of the compensation products, shall be determined by agreement, in accordance with the legislation of the Russian Federation;
the section between the State and the investor a lucrative product, defined as generated when executing agreements products excluding part of the product, cost the equivalent of which is used for paying tax on mineral extraction, production and the compensation for the reporting (tax) period;
the transfer of the State's investor owned by him in accordance with the terms of the agreement, part of the production or its equivalent value;
an investor, owned by him in accordance with the terms of the agreement. ";
in paragraph 2, the third paragraph shall read as follows: section "between the State and an investor in output or the value of goods produced and equivalent definitions of State-owned and investor shares. The proportions of this section shall be determined by agreement depending on the geologojekonomicheskoj and value evaluations plot, technical project, a feasibility study agreement. Investor's share in output should not exceed 68 percent ";
the sixth paragraph shall be reworded as follows: "the conclusion of the agreement in accordance with the terms and conditions of production should be envisaged by the conditions of auction.";
supplemented by paragraph 3 to read as follows: "3. the agreement may involve only one way to partition products, as provided for in this article. Agreement cannot provide for the transition from one mode of production established in this article, the other set by this article, as well as the replacement of one product to another section of the method.
6. Article 13 shall be amended as follows: "article 13. Taxes and fees when the implementation of the agreement 1. When implementing the agreement applies special procedure for calculation and payment of taxes and fees set by the tax code of the Russian Federation and other legislative acts of the Russian Federation on taxes and fees.
2. in carrying out the agreement, the investor pays a one-time payments for subsoil use if the events set out in the agreement and license (bonuses), geological information on subsurface, annual payments for contractual waters and seabed, payable in the manner prescribed by the agreement, in accordance with the legislation of the Russian Federation on the date of signature of the agreement, the fee for participation in the competition (auction), licence fee, recurring payments for subsoil use (rentals) for State spending on mineral exploration, compensation for damage caused as a result of the performance of the work under the agreement of the indigenous peoples of the Russian Federation in their places of traditional residence and economic activity. The amount of the payments, as well as the timing of their payment shall be determined by the terms of the agreement.
While the procedure for determining the amounts of compensation expenditure on mineral resources exploration, compensation for damage caused as a result of the performance of the work under the agreement of the indigenous peoples of the Russian Federation in their places of traditional residence and economic activity shall be established by the Government of the Russian Federation.
Admission referred to in this paragraph, payments to the budgets of different levels of budget system of the Russian Federation shall be determined by the budgetary legislation of the Russian Federation. "
7. the second sentence of paragraph 1 of article 14, the word "agreement", should be deleted.
8. In article 15:1. For "should be replaced by the word" To ";
paragraphs 2 and 3 should be deleted.

9. In the second subparagraph of paragraph 1 of article 17, the words ", except for the contest" should be deleted.
10. Article 21 shall be amended as follows: "article 21. Termination of the agreement 1. The agreement shall terminate upon the expiry or early by agreement of the parties, as well as on other grounds and in the manner provided for by the agreement in accordance with the legislation of the Russian Federation in force on the date of the signing of the agreement. Termination by agreement of the parties to enter into force in the same manner as the original agreement, with the exception of auction procedures.
2. the agreement, whose provisions on how the investor's assessment in accordance with articles 8 and 13 of the present Federal law does not take effect for one year from the date of signing of the agreement, shall terminate upon the expiry of one year from the date of its signature without complying with the conditions provided for in paragraph 1 of this article.
3. the subsoil Plot, on which agreement is terminated on the basis provided for in paragraph 2 of this article may be granted in the conditions section of the products only after the auction, on granting the right to use subsurface resources on other terms than the product section, and recognition of the auction failed due to lack of participants, as well as subject to the provisions of articles 2 and 6 of this federal law.
Article 5. To the law of the Russian Federation "on the bowels" (as amended by the Federal law of March 3, 1995 N 27-FZ) (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 16, art. 834; Collection of laws of the Russian Federation, 1995, N 10, art. 823; 1999, N 7, art. 879; 2000, N 2, art. 141; 2001, no. 33, art. 3429; 2002, N 22, art. 2026) the following changes and additions: 1. In the second part of article 9, the words "citizens of the Russian Federation, foreign nationals" should be deleted.
2. In the second part of article 20: in paragraph 8, the words "bowels." should be replaced by the words "on subsoil;";
supplement paragraph 9 read as follows: "9) on the initiative of the subsoil user on his application".
Article 6. The agreement, signed after the entry into force of the Federal law of December 30, 1995 N 225-FZ "on production sharing agreements" (hereinafter referred to as the Federal law on production sharing agreements "), whose provisions on the conditions of taxation of investors in accordance with articles 8 and 13 of the Federal law on production sharing agreements" entered into force on the date of the entry into force of this federal law , cease from the date of entry into force of this federal law.
Subsoil users continue to use subsoil plot in accordance with current legislation of the Russian Federation on conditions other than conditions of production.
Production sharing agreements for specified areas of the subsoil is possible only under the conditions set out in article 4 hereof.
Article 7. Regarding subsoil areas included in the lists of subsoil areas, the right of use which can be granted on conditions of production and for which production sharing agreements have not been concluded before the entry into force of this federal law, the agreements may be concluded only after the auction, on granting the right to use subsurface resources on other terms than the product section, in the manner and under the conditions as defined in paragraph 4 of article 2 of the Federal law on production sharing agreements "and recognition of the auction failed due to lack of participants.
Subject to the conditions established by paragraph 4 of article 2 of the Federal law on production sharing agreements ", to be held the auction for the right to conclude the agreement in accordance with article 6 of the Federal law on production sharing agreements". Agreement could be concluded with the winner of the specified auction.
If users subsoil areas referred to in the first part of this article does not express the desire to conclude the subsoil areas under production sharing agreements, they continue to use subsoil areas in accordance with the current legislation of the Russian Federation.
This article does not apply when entering into production-sharing agreements in respect of subsoil areas included prior to the entry into force of this federal law lists subsoil areas, the right of use which can be granted on conditions of production and who, before the date of entry into force of this federal law have been made use of for the purpose of exploration and mining on other terms than the product section in cases where such subsoil areas are located on the continental shelf of the Russian Federation, within the limits of the exclusive economic zone of the Russian Federation or on the part of the Caspian Sea under the jurisdiction of the Russian Federation, as well as on the subsoil areas, the possibility of developing that have international treaties of the Russian Federation.

Article 8. Production sharing agreements signed after the entry into force of the Federal law on production sharing agreements "and before the entry into force of this federal law, shall be amended and (or) additions, resulting conditions of these agreements, in conformity with article 8 of the Federal law on production sharing agreements" as amended by this federal law, not later than one year from the date of entry into force of this federal law. In the case of non-observance of the provisions of this article the terms of agreements that contradict this federal law shall be null and void.
Article 9. Null and void from the date of entry into force of this federal law: article 3-1 and click "t" article 4 of the law of the Russian Federation dated December 13, 1991-2030 year N I "on property tax" (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 12, p. 599);
paragraph 3 of article 20 and article 21, paragraph 6 of the law of the Russian Federation dated December 27, 1991 N 2118-I "about bases of tax system in the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 11, art. 527; Collection of laws of the Russian Federation, 1999, N 7, art. 879; 2001 N 49, St. 4554);
paragraph 5 of article 3 and paragraph "about" article 35 of the law of the Russian Federation from May 21, 1993 5003, N-I "about customs tariff" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, # 23, art. 821; Collection of laws of the Russian Federation, 2001, no. 33, art. 3429);
the second part of article 111 of the customs code of the Russian Federation (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, no. 31, p. 1224);
articles 4, 5, 6, 7, 8 and 12 of the Federal law dated February 10, 1999 N 32-ФЗ "about amendments to legislative acts of the Russian Federation changes and additions resulting from the Federal law on production sharing agreements" (collection of laws of the Russian Federation, 1999, N 7, art. 879);
Article 178, 206 and 346, part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340);
paragraph of article 33 of the Federal law dated 1 December 29, 2000 N 166-FZ "on amendments and additions to part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2001, N 1, p. 18);
paragraph of article 25 of the Federal law dated 1 May 29, 2002 N 57-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2002, no. 22, page 2026).
Article 10. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation v. Putin Kremlin, Moscow, N June 6, 2003 65-FZ

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